UNITED STATES v. CURD

No. 17002.

257 F.2d 347 (1958)

UNITED STATES of America, and Laurie W. Tomlinson, Director of Internal Revenue of the United States for the Collection District of Florida, Appellants, v. Edward William CURD, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied August 6, 1958.


Attorney(s) appearing for the Case

C. Guy Tadlock, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Fred E. Youngman, Attys., Dept. of Justice, Washington, D. C., O. B. Cline, Jr., Asst. U. S. Atty., James L. Guilmartin, U. S. Atty., Miami, Fla., for appellants.

Llewellyn A. Luce, Washington, D. C., for appellee.

Before RIVES, CAMERON and BROWN, Circuit Judges.


JOHN R. BROWN, Circuit Judge.

As this case comes to us, the single question, presented on an uncontradicted record, is whether the Court erred in granting an injunction against the sale of Taxpayer's house and lots in Miami Beach, Florida, under a warrant of distraint based on an assessment made on May 24, 1953, for taxes ($13,390.51) and interest ($8,235.16) assessed in 1943 for the tax year 1942 but provisionally forgiven under the 1943 Current Tax Payment Act,...

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